several decisions directly relating to the fees paid to advocates for drafting the lease deed and for other services in connection with the renewal ... ground is liable to be rejected. Otherwise also, if a drafting error is presumed, the issue is settled in favour of the assessee
rate as applied by AO but there appears a drafting error which is
clearly against his intention. Reading otherwise may amount to enhancement
which
assessee Shri Sandeep Jhanwar pointed out a typographical error in
drafting of ground and requested to read the same by adding word
Learned CIT(A) was thus clearly in error in equating the show
cause notice with a draft assessment order against, and thus
rationalizing the impugned
mechanically. It
cannot be termed as typographical error. Even the AO has not applied
his mind after drafting the reasons and perhaps not even
Learned CIT(A) was thus clearly in error in equating the
show cause notice with a draft assessment order against, and thus
rationalizing the impugned
Learned
CIT(A) was thus clearly in error in equating the show cause
notice with a draft assessment order against, and thus
rationalizing the impugned
part payment was
made through cheque, there exist a typographical error in the agreement drafted.
7
ITA No. 44/JP/2024
Smt. Rajni Gupta ... cash. But, the appellant gave its justification that it was a typographical error.
Further, it is noticed in the assessment order that in the cash
above said version, but the
Assessing Officer, Circle (International Taxation) vide draft order of same
date i.e. 29.05.2023 proposed the above said addition ... said that
the Assessing Officer (International Taxation) fell in error in passing the
draft order and the assessment order as regards the assessee
transactions which were evidenced by drafts in the original proceedings, he could not remedy the error of his own over-sight by taking action under
